Exclusive Plot with Sea Views in Elviria, Marbella. This exceptional 1,044 m2 plot offers an excellent opportunity to build a bespoke detached villa in a residential area of Elviria, Marbella, where newly built luxury properties are commanding prices of 4.000.000€ and above. The plot features predominantly level terrain with a natural gradient, offering the possibility of incorporating a basement into the architectural design. This could help optimise the layout and potentially reduce certain excavation costs. Furthermore, the existing retaining wall along the left hand boundary, adjoining the neighbouring plot, may offer an additional advantage for future development, subject to a technical assessment. The plot enjoys partial sea views from ground floor level, with more extensive views from the upper floor. The surrounding established villas and green areas further enhance its appeal, offering the opportunity to enjoy the Mediterranean landscape in a well established residential setting. According to the planning report, the applicable regulations establish a maximum buildability ratio of 0.20 m2 of built area per m2 of plot, a minimum plot size of 1,000 m2 and a maximum building height of ground floor plus one additional floor, up to 7 metres. Regarding boundary setbacks, the report specifies a minimum distance of 3 metres from both public and private boundaries at ground floor level. On the upper floor, the required setbacks are 5 metres from private boundaries and 3 metres from public boundaries. The regulations also allow construction directly adjoining one private boundary to create semi detached properties, subject to the neighbouring owner's written consent and compliance with the applicable planning requirements. An excellent opportunity to create an exclusive residence in Marbella, combining sea views, architectural potential and a location of growing appeal within the luxury property market. Estimated costs payable by the buyer: The seller is a company and the property is a building plot, so the purchase is subject to 21% VAT  Law 37/1992 on VAT; the supply of building plots is not exempt, art. 20.One.20  and to Stamp Duty  AJD  at a rate of 1.2%  Law 5/2021 on Transferred Taxes , and not to Property Transfer Tax  ITP . Notarial deed and Property Registry fees are regulated by official tariffs  Royal Decree 1426/1989 and Royal Decree 1427/1989, respectively . The estimated cost ranges from €500 to €2,000 for notary fees and from €250 to €1,500 for registry fees. Administrative agency fees  gestoria   if voluntarily contracted, with freely agreed fees : estimated between €300 and €500. The municipal capital gains tax  IIVTNU  is payable by the seller  Art. 104 TRLRHL . Total estimated cost for the buyer: €489,800. This estimate is indicative and provided in accordance with Art. 20.1.c  of the TRLGDCU. The final amount will depend on the specific circumstances of the transaction and the buyer. Intermediation fees are borne by the seller. ERE